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1987 (11) TMI 399 - ITAT JAIPURExtract: .......purchases were made assessee did not have a bank account and that place being not the place of business of the assessee, it would be squarely covered by exception of the circumstances spelt out in r.6DD(j) and accordingly the purchases so made should not have been disallowed. We, therefore, allow the claim of the assessee and the appeal is allowed.
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